AUDITED ANNUAL FINANCIAL RESULTS FOR THE PERIOD ENDED ON 31.03.2026
RESULTS
● No Immediate Change
MEDIUM RISK
📅 Filed on BSE: 15 Apr 2026, 05:10 PM IST · BSE ID: c26839ce-97b6-4f81-b0e9-055b9e73ed4d
View Original BSE Filing (PDF)
💡
In Simple Terms
The company reported annual profits of Rs. 253.50 Lakhs for the year ending March 31, 2026, with a loan book of Rs. 715.54 Lakhs.
🤖 AI Summary
- FY26 net profit Rs. 253.50 Lakhs approved by Board on April 15, 2026 with unqualified audit
- Loan book stands at Rs. 715.54 Lakhs; total assets Rs. 516.50 Lakhs as of March 31, 2026
- Cash declined sharply to Rs. 90.53 Lakhs from Rs. 194.09 Lakhs; operating cash outflow Rs. 104.06 Lakhs
- Non-banking financial company with deposit-taking classification under RBI regulations
- Mr. Gaya Prasad Gupta appointed as Internal Auditor for FY 2026-2027
🔢 Key Numbers — exact figures from BSE filing, not rounded
Net Profit FY26
Rs. 253.50 Lakhs
Loan Book Outstanding
Rs. 715.54 Lakhs
Total Assets
Rs. 516.50 Lakhs
Cash & Cash Equivalent
Rs. 90.53 Lakhs
-53.4%
Operating Cash Flow
Rs. (104.06) Lakhs
Total Equity
Rs. 151.04 Lakhs
🏢 How This Affects the Company
Loan portfolio of Rs. 715.54 Lakhs represents core operational asset. No major new business developments disclosed. Segment reporting not applicable as NBFC status does not require separate segment disclosures per Ind AS 108.
Net profit Rs. 253.50 Lakhs confirmed. Cash position contracted sharply from Rs. 194.09 Lakhs to Rs. 90.53 Lakhs year-on-year. Operating activities generated negative cash flow of Rs. 104.06 Lakhs despite positive profit, indicating working capital pressure.
Internal audit function formalized with appointment of Mr. Gaya Prasad Gupta for FY26-27. No workforce or capacity changes disclosed in filing.
Negative operating cash flow of Rs. 104.06 Lakhs despite positive profit signals working capital stress. Cash reserves depleted by 53.4% year-on-year, reducing liquidity buffer for operations and regulatory requirements.
👥 What This Means For Shareholders
✅
Action Required
Shareholders should request detailed cash flow reconciliation and liquidity management plan in next investor communication.
👤
Who Is Affected
All equity holders equally affected. Declining cash position at Rs. 90.53 Lakhs reduces capital availability for growth and dividend distribution relative to asset base of Rs. 516.50 Lakhs.
🔍
Management Signal
Approval of results and internal audit appointment indicate routine governance compliance; however, material cash depletion suggests management facing operational or working capital constraints.
For information only. Not investment advice. ForgeUp is not SEBI-registered.
👁 Watch List — track these upcoming events
Q1 FY27 results filing in July-August 2026 — verify if cash reserves stabilize or decline further
Next quarterly cash flow statement — confirm whether operating cash outflow reverses or persists
Loan portfolio growth trends — track if Rs. 715.54 Lakhs book expands or contracts in FY27
MEDIUM RISK
Negative operating cash flow of Rs. 104.06 Lakhs despite profitability and 53% year-on-year cash depletion signal working capital and liquidity constraints requiring immediate operational review.
💡 Investor Takeaway
FY26 net profit confirmed at Rs. 253.50 Lakhs with unqualified audit. However, operating cash flow turned negative Rs. 104.06 Lakhs despite profit, and cash reserves fell 53.4% to Rs. 90.53 Lakhs. Indicates working capital stress requiring clarification in next quarterly update.
⚖️ Strengths & Concerns
✅ Positives
- Achieved net profit of Rs. 253.50 Lakhs in FY26 with unqualified independent audit opinion confirming accuracy
- Loan book of Rs. 715.54 Lakhs demonstrates active deployment of capital in core NBFC business segment
⚠️ Concerns
- Cash balance fell 53.4% year-on-year to Rs. 90.53 Lakhs from Rs. 194.09 Lakhs, indicating liquidity pressure
- Operating activities consumed Rs. 104.06 Lakhs cash in FY26 despite Rs. 253.50 Lakhs net profit, revealing working capital mismatch
📅 Company Track Record
Nikki Global Finance incorporated 1986 (CIN L65999DL1986PLC024493). BSE-listed NBFC. FY26 shows contraction in liquidity — prior year cash Rs. 194.09 Lakhs, current year Rs. 90.53 Lakhs. Net profit of Rs. 253.50 Lakhs reflects modest profitability for deposit-taking NBFC focused on small loan origination.
Based on publicly available historical data. For context only.